{
  "table": "Contribution limits, health-plan limits and loan limits",
  "year": 2026,
  "effective": "Calendar year 2026 unless a row says otherwise. Health-plan rows also list the already-published 2027 plan-year figures.",
  "checked": "2026-10-11",
  "nextUpdate": "The IRS normally announces 2027 401(k) and IRA limits in late October or November 2026.",
  "sources": {
    "n-25-67": {
      "title": "IRS Notice 2025-67 (2026 retirement plan limits)",
      "published": "2025-11-13",
      "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
    },
    "rp-25-19": {
      "title": "IRS Revenue Procedure 2025-19 (2026 HSA and HDHP limits)",
      "published": "2025-05-01",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"
    },
    "rp-26-24": {
      "title": "IRS Revenue Procedure 2026-24 (2027 HSA and HDHP limits)",
      "published": "2026-05-29",
      "url": "https://www.irs.gov/pub/irs-drop/rp-26-24.pdf"
    },
    "rp-25-32": {
      "title": "IRS Revenue Procedure 2025-32 (2026 health FSA limit)",
      "published": "2025-10-09",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
    },
    "cms-2027": {
      "title": "CMS: 2027 premium adjustment percentage and maximum annual limitation on cost sharing",
      "published": "2026-01-29",
      "url": "https://www.cms.gov/files/document/2027-papi-parameters-guidance-2026-01-29.pdf"
    },
    "fhfa-2026": {
      "title": "FHFA announces conforming loan limit values for 2026",
      "published": "2025-11-25",
      "url": "https://www.fhfa.gov/news/news-release/fhfa-announces-conforming-loan-limit-values-for-2026"
    },
    "hud-ml-2023-05": {
      "title": "HUD Mortgagee Letter 2023-05 (FHA annual MIP reduced to 0.55% for most borrowers)",
      "published": "2023-02-22",
      "url": "https://www.hud.gov/sites/dfiles/OCHCO/documents/2023-05hsgml.pdf"
    },
    "cfpb-pmi": {
      "title": "CFPB: When can I remove private mortgage insurance (PMI) from my loan?",
      "url": "https://www.consumerfinance.gov/ask-cfpb/when-can-i-remove-private-mortgage-insurance-pmi-from-my-loan-en-202/"
    }
  },
  "retirement": {
    "source": "n-25-67",
    "employeeDeferral": 24500,
    "catchUp50": 8000,
    "catchUp60to63": 11250,
    "totalAdditions": 72000,
    "compensationLimit": 360000,
    "rothCatchUpWageThreshold": 150000,
    "simple": 17000,
    "ira": 7500,
    "iraCatchUp50": 1100,
    "rothIraPhaseout": {
      "single": [153000, 168000],
      "hoh": [153000, 168000],
      "mfj": [242000, 252000],
      "mfs": [0, 10000]
    },
    "traditionalIraDeductionPhaseoutCovered": {
      "single": [81000, 91000],
      "hoh": [81000, 91000],
      "mfj": [129000, 149000],
      "mfs": [0, 10000]
    },
    "saversCreditAgiLimit": { "single": 40250, "hoh": 60375, "mfj": 80500 }
  },
  "hsa": {
    "2026": {
      "source": "rp-25-19",
      "self": 4400,
      "family": 8750,
      "catchUp55": 1000,
      "hdhpMinDeductible": { "self": 1700, "family": 3400 },
      "hdhpOutOfPocketMax": { "self": 8500, "family": 17000 }
    },
    "2027": {
      "source": "rp-26-24",
      "self": 4500,
      "family": 9000,
      "catchUp55": 1000,
      "hdhpMinDeductible": { "self": 1750, "family": 3500 },
      "hdhpOutOfPocketMax": { "self": 8700, "family": 17400 }
    }
  },
  "acaOutOfPocketMax": {
    "source": "cms-2027",
    "note": "The most a non-grandfathered plan can make you pay for in-network covered care in a plan year. Premiums never count toward it.",
    "2025": { "self": 9200, "family": 18400 },
    "2026": { "self": 10600, "family": 21200 },
    "2027": { "self": 12000, "family": 24000 }
  },
  "healthFsa": { "source": "rp-25-32", "limit": 3400, "carryover": 680 },
  "housing": {
    "conformingLimit": { "source": "fhfa-2026", "baseline": 832750, "highCostCeiling": 1249125 },
    "fhaMortgageInsurance": {
      "source": "hud-ml-2023-05",
      "upfront": 0.0175,
      "annualMostBorrowers": 0.0055
    },
    "pmiRules": {
      "source": "cfpb-pmi",
      "requestAtLtv": 0.8,
      "automaticAtLtv": 0.78,
      "finalAtMidpoint": true
    }
  }
}